United States v. Rylander
Supreme Court of the United States
1Opinion of the CourtJustice Rehnquist
Respondent Rylander was held in civil contempt by the United States District Court for the Eastern District of California because of his failure to comply with its earlier order enforcing an Internal Revenue Service (IRS) summons for corporate books and records. The Court of Appeals for the Ninth Circuit reversed that holding, concluding that Rylander’s showing at the contempt hearing, together with his invocation of the privilege against compulsory self-incrimination, required the Government to shoulder the burden of producing evidence that Rylander was able to produce the documents in…
2Cases cited22 opinions
- Fisher v. United StatesSupreme Court of the United States · 1976
- Williams v. FloridaSupreme Court of the United States · 1970
- United States v. PowellSupreme Court of the United States · 1964
- Hale v. HenkelSupreme Court of the United States · 1906
- Turner v. United StatesSupreme Court of the United States · 1970
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3Cited by620 opinions
- Hicks Ex Rel. Feiock v. FeiockSupreme Court of the United States · 1988
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Local 28 of the Sheet Metal Workers' International Ass'n v. Equal Employment Opportunity CommissionSupreme Court of the United States · 1986
- Avirgan v. HullCourt of Appeals for the Eleventh Circuit · 1991
- Richmark Corp. v. Timber Falling ConsultantsCourt of Appeals for the Ninth Circuit · 1992
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